Generally, the storage and transmission of various kinds of information are being digitalized with the advent of the information society, and further, in some countries, digital information eras have been entertained because compact discs and their PCM broadcastings using satellites have been extensively supplied.
Digital audio tape recorder is one of the fields which the digitalization of information is becoming more advanced.
Unlike the compact disc players and the unilaterally transmittable PCM broadcastings, digital audio tape recorders make it possible to arbitrarily record and regenerate various kinds of information.
If output signals of the compact disc player are desired to be recorded onto a tape of the digital audio tape recorder, the input and output terminals of the two systems should be connected by means of a line, and the sampling rates of the two systems should be the same each other.
If the sampling rates of the two systems are different from each other, no reproduction can be made by the above mentioned method, and therefore, there is the problem that an expensive digital analogue converter has to be installed within the digital audio tape recorder.